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Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11) 30-Day Response
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11-response.pdfEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11)
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11.pdfAnnual Update: Metropolitan Transportation Authority’s Debt Profile
As 2020 began, the Metropolitan Transportation Authority (MTA) was already facing challenges in balancing its budget, along with missed capital commitment goals, capital funding risks and escalating debt service costs.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-debt-rpt-1-2022.pdfAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up) (2019-F-51) 30-Day Response
To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract with With the Postgraduate Center for Mental Health (2015-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f51-response.pdfFairview Fire District – Procurement and Claims Audit (2025M-75)
Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/fairview-fire-district-2025-75.pdfSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfImproper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up) (2025-F-20) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement (Report 2022-S-40).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f20-response.pdfOversight of Housing Discrimination Complaints (2024-N-3) 180-Day Response
To determine whether the New York City Commission on Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and procedures and the related laws.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n3response.pdfMedicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap-1.pdfAccrued Payments and Leave Credits Page How-To Guide for Local Enhanced Reporting
This guide shows you how to use the Accrued Payments and Leave Credits page in Retirement Online to complete and submit final payment and service information when your employees retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/aplc-local-enhanced.pdfAccrued Payments and Leave Credits Page How-To Guide for Local Legacy Reporting
This guide shows you how to use the Accrued Payments and Leave Credits page in Retirement Online to complete and submit final payment and service information when your employees retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/aplc-local-legacy.pdfAccrued Payments and Leave Credits Page How-To Guide for State Reporting
This guide shows you how to use the Accrued Payments and Leave Credits page in Retirement Online to complete and submit final payment and service information when your employees retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/aplc-state.pdfDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… Many social adult day services programs (SADS) in New York operate without regulations or licenses, leaving … Comptroller Thomas P. DiNapoli. The audit is the first in a series looking at issues affecting the elderly in New York. “Absent a universal licensing or registration …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsDiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… Service-Disabled Veteran-Owned Business (SDVOB) program in a short time and the program would benefit from the … Thomas P. DiNapoli. “OGS has made great strides putting in place a program that will benefit veterans, New York state … Veteran-Owned Business Act was signed into law in May 2014 to help eligible veteran-owned businesses play a …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… after previously pleading guilty to Grand Larceny in the Second Degree. The husband and wife stole approximately $771,000 in public funds by falsifying business records for The … Elise Mosesman. The defendants were sentenced Tuesday in state Supreme Court, St. George, before Judge Alexander …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… District of New York, Scott J. Lampert, Special Agent in Charge of the New York Field Office of the U.S. Department … for willfully delaying repayment of over $ 800,000 in Medicaid overpayments. The settlement resolves claims … “When Continuum learned that it had received over $800,000 in potential overpayments from Medicaid in 2011, it had an …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyDiNapoli: Potsdam Audit Finds Missing Court Funds
… The former justice court clerk in the town of Potsdam was arrested for embezzling $117,000 … St. Lawrence County District Attorney Mary Rain’s office. In February, the former clerk – Mary Jo Guyette – was charged … County District Attorney with one count of grand larceny in the second degree, a class C felony, and one count of …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 92-13
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in terms of town offices from two to four years) MUNICIPAL … of Municipal Home Rule Law, §20(3). You ask whether a town in a county not having a board of supervisors may, by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… Finger Lakes region has been bolstered by recent growth in the technology, health care, agriculture and tourism … transforms, the region will benefit from the expansion in high-tech sectors and the reliance on its agricultural … should build upon the area’s traditional strengths in high-tech industries, food manufacturing and …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesOpinion 93-6
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS -- Fire Protection … fire protection services to a fire protection district in the town. Article 5-G of the General Municipal Law, … agreements. Subdivision one of section 119-o provides, in relevant part, that ". . . municipal corporations and …
https://www.osc.ny.gov/legal-opinions/opinion-93-6